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Match List I with List II

LIST I: Major HeadLIST II: Sub Head
A.Fixed assetsI.Short term provisions
B.Current AssetsII.Money received against share warrants
C.Current LiabilitiesIII.Non current investment
D.Shareholder's FundsIV.Inventories

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 2

Non-current investments fall under Fixed Assets (A-III). Inventories come under Current Assets (B-IV). Short term provisions are Current Liabilities (C-I). Money received against share warrants is part of Shareholder's Funds (D-II).

Note: Non-current investments are typically shown under Non-current Assets (not specifically Fixed Assets); the NTA question uses Fixed Assets as the broader category. We have matched according to the closest intended classification.

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